Tujuan penelitian ini adalah untuk memahami kedudukan rekomendasi Camat dalam proses pengisian perangkat desa dan reposisi rekomendasi Camat dalam proses pengisian perangkat desa. Pengangkatan perangkat desa merupakan salah satu dari kewenangan kepala desa, akan tetapi, adanya persyaratan rekomendasi yang dikeluarkan oleh camat membuat kewenangan kepala desa seolah dibatasi, selain itu tidak adanya aturan yang jelas terkait rekomendasi tersebut, bisa menimbulkan ketidak pastian hukum . Urgensi dalam artikel ini untuk mengembalikan kedudukan rekmendasi Camat dalam sudut pandang tujuan dari regulasi hukum yang seharusnya.Metode penelitian ini adalah yuridis normatif yaitu pendekatan terhadap kajian permasalahan hukum dari aspek peraturan hukum yang berlaku. Kebaruan penelitian ini terletak pada reposisi rekomendasi camat sebagai pengawasan dan kontrol dalam setiap tahapan pengisian perangkat desa. Hasil penelitian ini adalah Camat sebagai perangkat daerah mempunyai tugas untuk membina dan mengawasi kegiatan desa sebagaimana diatur dalam PP NO 18 Tahun 2016 tentang Perangkat Daerah, yang mempunyai peran penting terkait proses pengangkatan perangkat desa. Berdasarkan aturan yang ada kedudukan rekomendasi camat dalam proses pengangkatan perangkat desa merupakan mutlak harus ada karena merupakan peraturan yang diperintahkan oleh undang-undang dan di bentuk berdasarkan kewenangan. Namun legalitas aturan-aturan tersebut belum ada penjelasan yang pasti terkait rekomendasi Camat tersebut, sehingga aturan-aturan tersebut ada celah untuk menimbulkan ketidak pastian hukum. Maka reposisi kewenangan Camat mengenai rekomendasi tersebut adalah bahwa rekomendasi Camat tersebut adalah bersifat pengawasan dan kontrol maka harus diperjelas kembali jangan sampai mendistorsi kewenangan kepala desa

Understanding tax accounting which is based on tax regulation (Pph 21) will influence taxpayer awareness. The purpose of this research is to provide a general overview of research related to tax accounting for taxpayers based on PPH article 21. The methodology used in this research is a literature review study using 20 articles that discuss the topic of tax accounting for taxpayer compliance. based on PPh article 21 which was carried out in the period 2015 – 2023 with empirical and academic studies. The results of this research can be concluded that understanding tax accounting in financial management is very necessary because agency financial reporting can have a good effect on the effectiveness of company financial management. Understanding accounting in preparing financial reports is very important to pay attention to. By understanding accounting in preparing reports, effective financial management reports will be created, where in preparing these reports, presenting the agency's financial reports properly and correctly will influence taxpayer compliance.
 

In this research, we will present a culinary dish in the form of "Fried Rice" which is so well known that it can be used as a teaching material for foreign students in the United States, especially at Yale University. The method used in this research is qualitative research. This method is used to describe students' responses after trying traditional culinary delights, namely fried rice. The BIPA teaching materials created can be adapted to students' ability to speak Indonesian. In the first lesson, the teacher can provide teaching materials using simple language, language that is easy for students to understand. After students can use simple Indonesian, then students will be given teaching materials in a rather complicated language and then teaching materials in a more complex language. In the research "Nasi Goreng" is an excellent choice because of its popularity in Indonesia, as well as the diversity of ways of making it which can reflect Indonesia's diverse culture.

The purpose of this SLR is to analyze the application of human resource development in the work environment. The method used in this research is the PRISMA (Preferred Reporting Items for Systematic Review) method. Data sources obtained from Science Direct and Google Scholar for the 2019-2023 period. The results obtained were 236 journals, then data reduction was carried out using inclusion and exclusion criteria, resulting in 11 journals that would be reviewed. The results of this study literature review show the priority of the role and tasks of human resource development in increasing productivity. So that human resource development has a good impact on the company and the employees themselves.

The purpose of this research are 1) To determine the attention of parents of class VI students at SD Negeri 122368 Pematang Siantar T.A 2023/2024, 2) To determine the mathematics learning outcomes of class VI students at SD Negeri 122368 Pematang Siantar T.A 2023/2024, 3) To determine the effect of attention parents on the mathematics learning outcomes of class VI students at SD Negeri 122368 Pematang Siantar T.A 2023/2024. This type of research is quantitative research with an ex post facto method. This research sample used total sampling, namely all class VI students, totaling 35 students, consisting of 15 male students and 20 female students. Data collection in this research was carried out using questionnaires and documentation. The data analysis technique used is a simple linear regression test and a significant test (t test). The results of the research show that there is a significant influence between parental attention (X) on mathematics learning outcomes (Y) of class VI students at SD Negeri 122368 Pematang Siantar T.A 2023/2024. This is proven by the tcount value for the parental attention variable (X) of 6.287 while the ttable value is 1.69236, so tcount > ttable (6.287 > 1.69236), with a sig value ? = 0.00 < 0.05 so it can be stated that Ho is rejected and Ha is accepted. Variable contribution.

This study uses the object of the literary work of poetry "Surat Dari Ibu", by Asrul Sani by using structuralism studies. The purpose of this study is to describe the physical elements and mental elements as a whole which allows to provide new knowledge to the reader. This study uses a qualitative approach to the method of content analysis in poetry. The results obtained in the physical structure of the poem are 2 diction related to the selection of words used by the poet. Imagery found 3 images related to the human sensory organs. There are 3 concrete words related to the meaning of the word as a whole. There is 1 style of language, namely comparative majas. Rhyme uses aabb rhyme. The last physical element is typography, the poet uses all lowercase typography in his poem. The inner elements contained in the poem "Ujung-Ujung Hujan" by Aan Mansyur, the first is the theme found in one stanza related to the problems in the poem. Based on tone, 1 tone was found. The inner element of flavor is found to be a sense of nostalgia and sadness of someone in the poem "Ujung-Ujung Hujan" by Aan Mansyur. The last inner element is the mandate, there is one mandate that the poet wants to convey through his poem.

The background of this study was to examine how big the role of Bloom's taxonomy is in the curriculum approach as a work tool that functions to clarify learning objectives, to develop an education system in a more efficient direction. This research uses the Library Research method, this method was chosen because with the Library Research method researchers can clearly analyze various conceptual information as well as qualitative and quantitative data from previous research. The conclusion obtained is that with the progress of the times, education must also develop and one of the education systems used in learning is the curriculum. With an efficient curriculum and in accordance with the needs of students in his day, the curriculum can be said to have succeeded in achieving its goals. Bloom's Taxonomy is present as a framework to help and also as evaluation material to revise or update the existing curriculum.

Adolescents had a problem in lack of fulfillment of sleep needs. This problem has increased along with changes in patterns and lifestyles. One of the lifestyles that are currently popular among adolescents is smartphone addiction. Prolonged use of smartphones before night bedtime will affect adolescent sleep patterns. The research aim is to determine the relationship between smartphone use and sleep quality in adolescents at MAN 1 Brebes. The research is a quantitative study with a cross-sectional approach to correlational research design. The research instrument used the “Kuesioner Penggunaan Smartphone” and Pittsburgh Sleep Quality Index Questionnaire. The study sample is 297 students recruited using stratified random sampling techniques. The inclusion criteria in the research were active students, willing to be respondents, and using smartphones. The data was analyzed using the Kendall-Tau correlation. The study result showed the majority of adolescents had a high frequency of smartphone use, and the quality of sleep was in the poor category. There was a relationship between smartphone use and the sleep quality of adolescents in Brebes with a value of Sig. (2-tailed) -0.08 (sig. 2-tailed) 0.005) and Correlation Coefficient 0.184 (very weak). Adolescents show poor sleep quality conditions with a high category in smartphone use.

Noise is an unexpected sound from business or activity at a certain level and time, which can cause reduced comfort. The causes of noise can be grouped based on the sound and noise spectrums. However, in general, noise sources come from traffic, industrial, aeroplane, and train activities. When the wheels scuff up against the rail surface, a train operates, producing noise. In this research, a design was created to monitor the noise level produced by railway facilities. This system is made using main components such as arduino uno, DFR0034 sound sensor, SIM800L, and other supporting components. The system is designed to be able to monitor and display data on the noise values that occur. The system is designed based on the internet of things so that it can display data automatically on the computer. Data can be accessed using thingspeak via SIM800L as an internet source, making it easy to observe and measure noise. This design testing was carried out using light rail transit trains, inspection trains, and lorries. Noise levels in trains range from 70 dB to 80 dB. If more than 80 dB is detected, the cause of the noise can be checked to maintain the comfort and safety of passengers and avoid more serious damage if damage is found to the facilities.

The problem that must be overcome by all parties is garbage. Society must take an active role to solve this problem. In an effort to safeguard the environment, the Maju Jaya Waste Bank has a role in sorting and processing waste. Organic waste will become fertilizer. Plastic or non-organic waste will be the raw material for the Paving Blok Prima Lestari Bumi Group. Paving Block Prima Lestari Bumi Group will process plastic waste into paving blocks. However, there are several problems faced. The problem faced by Prima Lestari partner Bumi Paving Blok, such as the lack of supply of raw materials for plastic waste, lack of operational equipment, which causes the production of paving blocks cannot maximize. The level of sales still cannot meet the target per month. Current marketing aspects are carried out by word of mouth and take part in exhibitions carried out by the local government or using social media. For Maju Jaya Garbage Bank, the problem is a large amount of operational costs to sort waste based on the type of waste. This is inversely proportional to income from processed products that are less than optimal. Some of the solutions offered to partners are several parts of training for the sale of goods, procurement of operational goods such as production machinery for paving blocks and machines that can sort waste by type to reduce operating costs.